Search results for "value"
showing 10 items of 5321 documents
Much ado about nothing? The intendant, the gentilshommes and the investigations into nobility in Burgundy (1664-1670)
2008
In 1664 Louis XIV did not spare the Burgundian nobles where furnishing proof of their entitlement to nobility was concerned. His quest for usurpers, which occurred throughout the French kingdom, generated severe misgivings among the gentilshommes, those nobles who had the right to sit in the provincial estates and feared that members of their Chambre would suffer pointless harassment. However, the process was conducted in an unexpectedly lenient manner, demonstrating that royal authority—through its local representative, the intendant Claude Bouchu—could be employed in a conciliatory fashion. The monarchical system, negotiated as much as imposed, should be understood within the framework of…
On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees
2020
Motivated by agency theory and arguments from linguistic studies, we argue in this paper the internationalization of a firm’s audit committee to be associated with weaker firm-level corporate governance. Based on 2,015 publicly traded European firms from 16 countries over 2000-2018, we find the presence of foreign directors on audit committees to have a significant negative impact on financial reporting quality (FRQ). The effect is found to be weaker in countries with strong investor protection. We find linguistic differences within audit committees an important explanation for the negative influence of foreign directors on FRQ. The results are robust to alternative FRQ measures and model s…
El recurso al derecho penal en el ordenamiento jurídico español para la consecución del principio de igualdad entre hombres y mujeres
2020
Los últimos años estamos asistiendo al uso y abuso del derecho penal en la protección de derechos fundamentales. En estas líneas reflexionamos sobre el uso del derecho penal en el ordenamiento jurídico español en la búsqueda del principio de igualdad entre hombres y mujeres. Estudiamos la LO 1/2004 y los motivos del mayor desvalor del golpe del hombre sobre la mujer, que es su pareja, así como la legitimidad de discriminación en las normas penales para igualar desigualando.
Comparación entre las actitudes de las personas con discapacidad intelectual hacia la conducta sexual y las de sus padres
2020
Tradicionalmente, las personascon discapacidad intelectual han sido privadas del derecho aexpresarsu opinión, desestimando su capacidad de reflexión y haciendo prevalecer su mayor dependencia de los adultos de referencia. En este sentido, aunque cada vez hay una mayor conciencia de los derechos de estas personas, siguen presentes los prejuicios de sus padres hacia la sexualidad de este colectivo. Por este motivo, nos proponemos analizar las actitudes hacia la conducta sexual de las personas con discapacidad intelectual que detentan tanto las personas que integran este colectivo como sus padres. Para ello, se administró una escala breve de actitudes hacia la conducta sexual a una muestra de …
The New Moral Power of Minorities
2018
The model of three interrelated social entities proposed by Gabriel Mugny to account for the role of active minorities in social innovation and change retains all its relevance and heuristic value (cf. Mugny, 1982). However, the fight of the civil rights movements of the ’60s transformed the moral perspective from which the majority regards their own behaviors towards social minorities. This resulted in an immorality judgment of discriminatory attitudes and behaviors that had long been regarded as natural. Thus a change has been effected on the relationships between majority and minority groups, providing minorities with a new moral power. As a result of such a new moral representation of p…
Comparative Analysis of Mega Road Construction Projects in Term of Innovation
2020
Purpose This paper examines, using critical realism, the causes and mechanisms of innovation in three civil road construction projects. Its focus is to examine how value can be created within the design process through innovation. Emphasis is placed on Best Value Procurement (BVP) as a procurement strategy where the preferred contractor is considered the expert, as it is the first case of its use in Norwegian road construction projects. Data was collected through surveys and interviews. Findings indicate that procurement using early involvement is innovative in the design process yet must be adapted, to allow for early planning of innovative ideas that help, to foster innovative solutions. …
Analysis of Viral Advertisement Re-Posting Activity in Social Media
2016
More and more businesses use social media to advertise their services. Such businesses typically maintain online social network accounts and regularly update their pages with advertisement messages describing new products and promotions. One recent trend in such businesses’ activity is to offer incentives to individual users for re-posting the advertisement messages to their own profiles, thus making it visible to more and more users. A common type of an incentive puts all the re-posting users into a random draw for a valuable gift. Understanding the dynamics of user engagement into the re-posting activity can shed light on social influence mechanisms and help determine the optimal incentiv…
Why Benefits Realization from ERP in SMEs Doesn't Seem to Matter?
2011
Author's version of a chapter in Proceedings of the 44th Hawaii International Conference on System Sciences. Also available from the publisher: http://dx.doi.org/10.1109/HICSS.2011.497 It is often argued that IT investments require active management practices for benefits realization. This applies also to enterprise resource planning (ERP) systems. As well, benefits realization efforts are assumed to create more value than they cost. Hence, the maturity of organizations should be increased and their cultures cultivated towards more rational benefits realization practices. Our study on ERP implementations in Egyptian medium-sized organizations, however, provides aberrant results that challen…
Overcoming resistance to product rebranding
2015
Purpose – The purpose of this article is to understand how and why consumers resist or accept product rebranding. It seeks to identify and to quantify the drivers of attitudes toward this marketing practice to guide marketing managers in the execution of an effective changeover. Design/methodology/approach – The research is conducted in three stages. First, a qualitative study is run among 45 consumers to identify variables that might influence attitudes toward product rebranding. Second, a review of literature on the emotion of surprise is carried out to specify the relationships between the variables previously identified and to formulate hypotheses. Third, a quantitative study is conduc…
Enseñar y aprender, la poética de la presencia en un aula de primaria: un estudio narrativo
2018
El presente texto es una composición narrativa sobre la vida que transcurre en un aula de primaria y que es fruto de un estudio en el que se ha acompañado, durante dos cursos escolares, a una maestra en su quehacer cotidiano en el aula. Este relato forma parte del trabajo de dos proyectos de investigación que tienen por finalidad transformar la formación inicial del profesorado. Y cuyo foco de estudio es indagar el saber que nace de la experiencia de docentes de educación infantil y primaria, para explorar su valor formativo y sus posibles implicaciones para la formación inicial. Una de las fases de desarrollo de los proyectos han sido los estudios con docentes. Estudios en los que se ha ac…